We're dividing 264956 by 97 
Our goal is to divide 264956 by 97.

Advancing to step 1:
2 divided by 97 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 97

Advancing to step 2:
97 goes into 26 0 times with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Take the next digit (4) from the dividend and append it to 26, then repeat: 264 / 97

Moving on to step 3:
97 goes into 264 2 times with a remainder of 70.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 70 after subtracting 194 from 264.
Bring next digit (9) of the dividend behind the 70 and repeat the process: 709 / 97

On to step 4:
97 can be fit into 709 7 times, resulting in a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
The remainder is 30 after subtracting 679 from 709.
Append the next digit (5) from the dividend to 30 and continue with: 305 / 97

Moving on to step 5:
If we divide 305 by 97, we get 3 and a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 273.0
Deduct 291 from 305 and we're left with 14.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 97

On to step 6:
146 divided by 97 is 1 with a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 2731.0
If we subtract 97 from 146, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 7:
If we divide 490 by 97, we get 5 and a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 2731.5
The remainder is 5 after subtracting 485 from 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 8:
97 goes into 50 0 times with a remainder of 50.
The next digit of our result is 0. 
Result so far: 2731.5
Subtract 0 from 50 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 9:
When dividing 500 by 97, we get 5 with a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 2731.505
Subtract 485 from 500 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 10:
When dividing 150 by 97, we get 1 with a remainder of 53.
Put 1 as the next digit of the answer. 
Result so far: 2731.5051
Subtracting 97 from 150 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 11:
97 can be fit into 530 5 times, resulting in a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 2731.50515
Deduct 485 from 530 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Going ahead to step 12:
97 goes into 450 4 times with a remainder of 62.
Write down 4 as next digit of the result. 
Result so far: 2731.505154
If we take 388 away from 450, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 13:
The number 97 fits into 620 6 times, leaving a remainder of 38.
Record the quotient 6 as the next digit in the result. 
Result so far: 2731.5051546
If we subtract 582 from 620, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 14:
If we divide 380 by 97, we get 3 and a remainder of 89.
Write down 3 as next digit of the result. 
Result so far: 2731.50515463
Subtracting 291 from 380 leaves us with 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

In conclusion, the division gives 2731.50515463 with a balance of 8.9e-08.